Loans and Allowance for Loan Losses (Details 4) - USD ($)	3 Months Ended
Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Activity in the allowance for loan losses by portfolio segment
Beginning Balance	$ 3,417,827	$ 3,334,848
Charge-offs	(34,095)	(21,000)
Recoveries	8,030	15,240
Provisions	45,000	5,000
Ending Balance	3,436,762	3,334,088
Allowance for Loan Losses Ending Balances:
Individually evaluated for impairment	1,695,408		$ 1,083,507
Collectively evaluated for impairment	1,741,354		2,334,320
Individually evaluated for impairment	6,569,651		6,542,707
Collectively evaluated for impairment	246,755,982		236,079,998
Total Loans Receivable	253,325,633		242,622,705
Commercial [Member]
Activity in the allowance for loan losses by portfolio segment
Beginning Balance	896,854	1,211,130
Charge-offs	(33,045)
Recoveries	1,284
Provisions	635,557	(110,328)
Ending Balance	1,500,650	1,100,802
Allowance for Loan Losses Ending Balances:
Individually evaluated for impairment	1,103,564		387,979
Collectively evaluated for impairment	397,086		508,875
Individually evaluated for impairment	1,773,687		1,639,974
Collectively evaluated for impairment	50,327,885		49,298,291
Total Loans Receivable	52,101,572		50,938,265
Commercial Real Estate Construction [Member]
Activity in the allowance for loan losses by portfolio segment
Beginning Balance	59,861	42,904
Provisions	(15,593)	1,792
Ending Balance	44,268	44,696
Allowance for Loan Losses Ending Balances:
Collectively evaluated for impairment	44,268		59,861
Collectively evaluated for impairment	1,160,893		1,005,118
Total Loans Receivable	1,160,893		1,005,118
Commercial Real Estate Other [Member]
Activity in the allowance for loan losses by portfolio segment
Beginning Balance	1,345,094	1,112,387
Charge-offs		(21,000)
Recoveries	6,000	15,000
Provisions	(242,391)	85,335
Ending Balance	1,108,703	1,191,722
Allowance for Loan Losses Ending Balances:
Individually evaluated for impairment	338,142		253,105
Collectively evaluated for impairment	770,561		1,091,989
Individually evaluated for impairment	4,020,095		3,551,495
Collectively evaluated for impairment	117,280,100		112,184,539
Total Loans Receivable	121,300,195		115,736,034
Consumer Real Estate [Member]
Activity in the allowance for loan losses by portfolio segment
Beginning Balance	941,470	863,351
Provisions	(328,228)	(12,093)
Ending Balance	613,242	851,258
Allowance for Loan Losses Ending Balances:
Individually evaluated for impairment	150,545		342,320
Collectively evaluated for impairment	462,697		599,150
Individually evaluated for impairment	604,472		1,245,419
Collectively evaluated for impairment	72,634,997		68,531,888
Total Loans Receivable	73,239,469		69,777,307
Consumer Other [Member]
Activity in the allowance for loan losses by portfolio segment
Beginning Balance	174,548	105,076
Charge-offs	(1,050)
Recoveries	746	240
Provisions	(4,345)	40,294
Ending Balance	169,899	$ 145,610
Allowance for Loan Losses Ending Balances:
Individually evaluated for impairment	103,157		100,103
Collectively evaluated for impairment	66,742		74,445
Individually evaluated for impairment	171,397		105,819
Collectively evaluated for impairment	5,352,107		5,060,162
Total Loans Receivable	$ 5,523,504		$ 5,165,981

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- Definition

A valuation allowance for financing receivables that are expected to be uncollectible.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
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The valuation allowance for financing receivables that are expected to be uncollectible that were collectively evaluated for impairment.

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Amount of valuation allowance for financing receivables that are expected to be uncollectible that were individually evaluated for impairment.

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Amount of recovery of financing receivables doubtful of collection that were previously charged off.

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Amount of direct write-downs of financing receivables charged against the allowance.

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The balance of financing receivables that were collectively evaluated for impairment.

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Amount before allowance of loans and leases held in portfolio, including but not limited to, commercial and consumer loans. Includes deferred interest and fees, undisbursed portion of loan balance, unamortized costs and premiums and discounts from face amounts. Excludes loans and leases covered under loss sharing agreements.

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Amount of expense related to estimated loss from loan and lease transactions.

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